SMT BASAVVA W/O RUDRAYYA NEELANNAVAR vs. SMT TANGEVVA W/O KALLAPPA KENCHANNAVAR

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No.31641/2008 (Lr) Between: 1. Smt Basavva W/O Rudrappa Neelannavar @ Byahatti, Age: 55 Years, R/O Unakal, Tq. & Dist: Hubli. 2. Iravva D/O Rudrappa Neelannavar, Age: 33 Years, R/O Amminabhavi, Tq. & Dist: Dharwad. ... Petitioners (By Sri.A.P.Murari For Sri. Anandkumar A Magadum, Adv.) And: 1. Smt Tangevva W/O Kallappa Kenchannavar Deceased By Lrs R.2 & R.5 (Amended As Per Court Order Dated: 12.11.2010) 2. Neelavva W/O Gadigeppa Mensikayi Age Major, R/O Unakal, Tq. Hubli, Dist: Dharwad. R

bogus entries and as such they were not : 15 : challenged. He would submit that landlord is in possession and cultivating the land personally. 8. Having heard the learned advocates appearing for the parties, on perusal of the case papers, records made available by the Government Advocate and authorities relied upon by the respective learned advocates, I am of the considered

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 10[3] of the Act. The revenue is entitled only to verify that the sale invoices are genuine and valid and such input tax credit claim is not duplicate fictitious or bogus. Indeed, it was not in dispute the input tax credit was claimed in the returns filed by the registered dealer. 19. Pursuant to the said decision

THE DEPUTY COMMISSIONER OF INCOME vs. M/S. K.R.S. ENTERPRISES PVT

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

22. The provisions of section 15 of the HS Act have come up for consideration before the Hon’ble Supreme Court in Bhagat Ram v. Teja Singh9, and the interplay between the provisions in sub-section (1) and sub-section (2) of section 15 of HS Act, 1956 has been elucidated. The Honourable Supreme Court has declared as follows

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

Bench: B.MANOHAR,VINEET SARAN

bogus transactions” 15. The Apex Court further observed that the Assessing Officer must give reasons for issuing notice under Section 148 of the Act i.e, he must have prima facie grounds before him for issuing notice under Section 148, which is not for the purpose of holding any further proper investigation. It further held that "In other words his conclusion

G RAMACHAR vs. THE STATE OF KARNATAKA

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

purchasers or persons to whom subsequent conveyances of property made, from being affected by previous conveyances, unless those previous conveyances were registered. The main object of the Act is to provide a conclusive guarantee of the genuineness of the instrument although mere registration of a document is not by itself sufficient proof of its execution and genuineness. The Act also

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

22 that at the time of acquisition, the land user prescribed under the planning law is not a bar for acquisition. It is for the beneficiary to seek change of user, if at all. 6. In the statement of objections on behalf of respondent no.4, it is claimed that the property bearing Survey Nos.58/1 and 59/1 was conveyed

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

purchasing and leasing of rolls to Bellary Steel was sham and bogus and intended purely to claim depreciation on the assets which never existed. 22. Learned counsel for the assessee in the course of arguments took us through the order passed by the Tribunal and submitted that the assessee was not aware about the fraudulent intention of Bellary Steel

D SIDDAYYA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice K. Somashekar

purchased the E- stamp paper on 26.04.2016 at 5.27 PM and on the same day she files the affidavit on the E-Stamp paper before the Advocate Notary and the same is submitted before the Special Tahasildar and the Tahasildar after verification has issued caste certificate to the respondent No.6, being the contested candidate for the post of Adhyaksha

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

Bench: This Bench.

bogus. The immovable property was not utilized to earn paltry sums during the existence of the firm. The new partners were introduced and the old partners retired. This is a device adopted to transfer the immovable property. The incoming partners tried to evade capital gains tax as well as stamp duty and therefore, he held the capital gains

THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD

The appeal is allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

bogus transactions and there is no transaction of 103 M.S.Rolls from Mumbai to Bellary. On the basis of the said survey report, a show cause notice was issued to the assessee calling upon them to furnish certain information as to why remedial action be not taken to disallow the depreciation on assets leased to BSAL. However, no reply has been

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S KITTUR RANI CHENNAMMA URBAN CREDIT

Bench: H.BILLAPPA,P.S.DINESH KUMAR

bogus document and no sale consideration is paid by the plaintiff. On the basis of the pleadings, the trial court framed following issues. 6 i) Whether the plaintiff proves that on 12.4.2005 defendant No.1 has executed an agreement of sale agreeing to sell the suit property for a total consideration of Rs.29 lakhs? ii) Whether the plaintiff proves that part

COMMISSIONER OF INCOME TAX vs. M/S MANIPAL FINANCE CORPORATION LTD.,

The appeal is allowed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

Section 138 of N.I. Act. 2. Heard the learned counsel appearing for the respective parties. 3. The factual matrix of the case of the complainant before the Trial Court that accused had availed a loan of Rs.4 lakh from the complainant promising to repay the same with 24% interest per annum within a year i.e., by the end of February

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

22 - 11. On careful analysis of the above material, he recorded a finding that there has been no physical transfer of diamonds. All the amounts received on this alleged sale of diamonds declared in the VDIS 1997 were merely fictitious, bogus transactions, planned and executed with the sole purpose of explaining the source for the investment in the share capital

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

22 - 11. On careful analysis of the above material, he recorded a finding that there has been no physical transfer of diamonds. All the amounts received on this alleged sale of diamonds declared in the VDIS 1997 were merely fictitious, bogus transactions, planned and executed with the sole purpose of explaining the source for the investment in the share capital

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

22 - 11. On careful analysis of the above material, he recorded a finding that there has been no physical transfer of diamonds. All the amounts received on this alleged sale of diamonds declared in the VDIS 1997 were merely fictitious, bogus transactions, planned and executed with the sole purpose of explaining the source for the investment in the share capital

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

22 - 11. On careful analysis of the above material, he recorded a finding that there has been no physical transfer of diamonds. All the amounts received on this alleged sale of diamonds declared in the VDIS 1997 were merely fictitious, bogus transactions, planned and executed with the sole purpose of explaining the source for the investment in the share capital

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

22 - 11. On careful analysis of the above material, he recorded a finding that there has been no physical transfer of diamonds. All the amounts received on this alleged sale of diamonds declared in the VDIS 1997 were merely fictitious, bogus transactions, planned and executed with the sole purpose of explaining the source for the investment in the share capital

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

purchase the same. The said application has been dismissed by this Court on 30th September 2008. Being aggrieved by the same, OSA 27/2008 was filed by the applicant-society and the same was also dismissed by the Division Bench of this Court on 28th January 2009 observing as under: “Therefore, we do not find any reason to interfere